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Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 2019-4 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.162–1. Business expenses. (Also Part I, §§ 162, 164, 170, 212, 642; 1.170A–1.)

Rev. Proc. 2019–12

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▸Contents — Internal Revenue Bulletin 2019-4

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